Section 140(1) in The Chhattisgarh Municipalities Act, 1961
(1)When all objections made under Section 137 have been disposed of and all amendments required by Section 138 have been made in the assessment: list, it shall be authenticated by the Chief Municipal Officer who shall certify under his signature that except in the cases in which amendments have been made as shown therein, no valid objection has been made to the valuation and assessment as entered in the said list:Provided that where the function of the Council under sub-section (2) of Section 138 is under the provisions of this Act performed by the [President-in-Council] [Substituted by M.P. Act No. 20 of 1998.] or any other Committee, such list shall, in addition, be authenticated and certified as aforesaid by not less than two members of such Committee.
